Simpson University Foundation: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- Simpson University Foundation (EIN 68-0274677)
- Tax period
- 2011-05-01 to 2012-04-30
- Filed
- 2012-10-31
- IRS object ID
- 201233059349301363
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-10-31T18:46:13-05:00 | Timestamp |
| Tax Period End Date | 2012-04-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942222122 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATSON AND ISOM | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1726 COURT STREET | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-05-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680274677 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMPSON UNIVERSITY FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SIMP | NameControl |
| Phone | 5302445600 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 COLLEGE VIEW DRIVE | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96003 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRADLEY E WILLIAMS | Name |
| Title | EXECUTIVE VP & TREASURER | Title |
| Phone | 5302245600 | Phone |
| Date Signed | 2012-10-24 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAURA REDWINE | Name |
| PTIN | P00641169 | PTIN |
| Phone | 5302412515 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BRADLEY E WILLIAMS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 COLLEGE VIEW DRIVE | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96003 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 767906 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1992 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | RAISE AND MANAGE PRIVATE SUPPORT FOR THE BENEFIT OF SIMPSON UNIVERSITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | -289130 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 338804 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 19491 | InvestmentIncomePriorYear |
| Investment Income Current Year | 113237 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 51258 | OtherRevenuePriorYear |
| Other Revenue Current Year | -10713 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | -218381 | TotalRevenuePriorYear |
| Total Revenue Current Year | 441328 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 111700 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 149251 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 429276 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 673265 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 796556 | OtherExpensePriorYear |
| Other Expenses Current Year | 243989 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 908256 | TotalExpensesPriorYear |
| Total Expenses Current Year | 822516 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1126637 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -381188 | RevenuesLessExpensesCY |
| Total Assets BOY | 9420869 | TotalAssetsBOY |
| Total Assets EOY | 9695955 | TotalAssetsEOY |
| Total Liabilities BOY | 5297016 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6038925 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4123853 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3657030 | NetAssetsOrFundBalancesEOY |
| Mission Description | SEE BELOW. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 149251 | Expense |
| Grants | 149251 | Grants |
| Description | THE PURPOSE OF THE SIMPSON UNIVERSITY FOUNDATION IS TO RAISE AND MANAGE PRIVATE SUPPORT FOR THE BENEFIT OF SIMPSON UNIVERSITY. | Description |
| Total Program Service Expense | 149251 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMPSON UNIVERSITY FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5302445600 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 COLLEGE VIEW DRIVE | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96003 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| DR LARRY J MCKINNEY | |||||
| PRESIDENT | 1.00 | X | 0 | 0 | 0 |
| CARY K TUMARA | |||||
| CHAIR | 1.00 | X | 0 | 0 | 0 |
| GORDON B FLINN | |||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 |
| BRADLEY E WILLIAMS | |||||
| CHIEF FINANCIAL OFFICER | 1.00 | X | 0 | 0 | 0 |
| DAVID RICHEY | |||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 |
| JULIE IRVING | |||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 |
| DOUG SWINBURNE | |||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 24052 | FundraisingEvents |
| Related Organizations | -365890 | RelatedOrganizations |
| All Other Contributions | 680642 | AllOtherContributions |
| Noncash Contributions | 27955 | NoncashContributions |
| Total Contributions | 338804 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 123807 | TotalRevenueColumn |
| Exclusion | $123,807 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 302196 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 312766 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -10570 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -10570 | TotalRevenueColumn |
| Related Or Exempt Function Income | -10570 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 5177 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 24052 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 13812 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -8635 | TotalRevenueColumn |
| Exclusion | -$8,635 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CHANGE IN VALUE OF SIA | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | -2078 | TotalRevenueColumn |
| Exclusion | -$2,078 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | -2078 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 441328 | TotalRevenueColumn |
| Related Or Exempt Function Income | -10570 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $113,094 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 149251 | Total |
| Program Services | 149251 | ProgramServices |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 426084 | Total |
| Fundraising | 426084 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3192 | Total |
| Fundraising | 3192 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1451 | Total |
| Fundraising | 1451 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13166 | Total |
| Fundraising | 13166 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63965 | Total |
| Fundraising | 63965 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49998 | Total |
| Fundraising | 49998 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 231 | Total |
| Fundraising | 231 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 655 | Total |
| Fundraising | 655 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53551 | Total |
| Fundraising | 53551 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8227 | Total |
| Fundraising | 8227 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | FundraisingFundraising |
|---|---|---|
| EQUIPMENT REPAIR | 21038 | 21038 |
| CAMPUS MEALS | 16725 | 16725 |
| STUDENT ACTIVITIES | 8815 | 8815 |
| UTILITIES | 4498 | 4498 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1669 | Total |
| Fundraising | 1669 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 822516 | Total |
| Program Services | 149251 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 673265 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1639819 | BOY |
| EOY | 2165153 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 937722 | BOY |
| EOY | 853722 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19056 | BOY |
| EOY | 19379 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3545587 | BOY |
| EOY | 3472148 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3278685 | BOY |
| EOY | 3185553 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9420869 | BOY |
| EOY | 9695955 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3542300 | BOY |
| EOY | 4415003 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1754716 | BOY |
| EOY | 1623922 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5297016 | BOY |
| EOY | 6038925 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -3440379 | BOY |
| EOY | -4113643 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3004297 | BOY |
| EOY | 3068057 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4559935 | BOY |
| EOY | 4702616 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4123853 | BOY |
| EOY | 3657030 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9420869 | BOY |
| EOY | 9695955 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -381188 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -85636 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2209081 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 775237 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 700588 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 70808 | CurrentTaxYearMinus1Year |
| Current Tax Year | 330169 | CurrentTaxYear |
| Total | 4085883 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2209081 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 775237 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 700588 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 70808 | CurrentTaxYearMinus1Year |
| Current Tax Year | 330169 | CurrentTaxYear |
| Total | 4085883 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 4085883 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 83054 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 95967 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 72862 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 78832 | CurrentTaxYearMinus1Year |
| Current Tax Year | 113237 | CurrentTaxYear |
| Total | 443952 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 21232 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -105298 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 229696 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 75054 | CurrentTaxYearMinus1Year |
| Current Tax Year | -2078 | CurrentTaxYear |
| Total | 218606 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 4748441 | TotalSupport |
| Public Support Pertcentage170 | 0.86050 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.85220 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4901986 | BeginningOfYearBalance |
| Contributions | 72584 | Contributions |
| Investment Earnings Or Losses | 109773 | InvestmentEarningsOrLosses |
| Administrative Expenses | 133601 | AdministrativeExpenses |
| End Of Year Balance | 4950742 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4576828 | BeginningOfYearBalance |
| Contributions | 70363 | Contributions |
| Investment Earnings Or Losses | 348045 | InvestmentEarningsOrLosses |
| Administrative Expenses | 93250 | AdministrativeExpenses |
| End Of Year Balance | 4901986 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3782744 | BeginningOfYearBalance |
| Contributions | 59155 | Contributions |
| Investment Earnings Or Losses | 734929 | InvestmentEarningsOrLosses |
| End Of Year Balance | 4576828 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4574807 | BeginningOfYearBalance |
| Contributions | 140672 | Contributions |
| Investment Earnings Or Losses | 152488 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 145775 | GrantsOrScholarships |
| Other Expenditures | 939448 | OtherExpenditures |
| End Of Year Balance | 3782744 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MUTUAL FUNDS | Description |
| Book Value | 3472148 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 3472148 | TotalOfBookValueSecurities |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ASSETS UNDER ANNUITY/TRUST AGREEMENT | Description |
| Book Value | 3185553 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 3185553 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LIABILITY UNDER ANNUITY/TRUST AGREEMENT | Description |
| Amount | $1,623,922 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1623922 | TotalOfAmounts |
| Total Revenue | 441328 | TotalRevenue |
| Total Expenses | 822516 | TotalExpenses |
| Excess Or Deficit For Year | -381188 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -85636 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -85636 | TotalAdjustments |
| Excess Or Deficit Per FS | -466824 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 206441 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -85636 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -85636 | RevenueNotRptdF990 |
| Revenue Subtotal | 292077 | RevenueSubtotal |
| Other Revenues Not Included | 149251 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 149251 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 441328 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 673265 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 673265 | ExpensesSubtotal |
| Other Expenses Not Included | 149251 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 149251 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 822516 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE ORGANIZATION PRESENTLY RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. THE IMPLEMENTATION OF FIN 48 HAS NO IMPACT ON THE FINANCIAL STATEMENTS, NO LIABILITY HAS BEEN ACCRUED. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | NET ASSETS RELEASED FROM RESTRICTIONS 149,251. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | NET ASSETS RELEASED FROM RESTRICTIONS 149,251. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Agreement Ref Fundraising | 0 | AgreementRefFundraising |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF TOURNAMENT | NameOfEvent1 |
| Gross Receipts Event1 | 16642 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 11947 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 4695 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 4525 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 3935 | OtherDirectExpensesEvent1 |
| Name Of Event2 | SCHOLARSHIP BANQUET | NameOfEvent2 |
| Gross Receipts Event2 | 12587 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 12105 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 482 | GrossRevenueEvent2 |
| Non Cash Prizes Event2 | 482 | NonCashPrizesEvent2 |
| Rent Facility Costs Event2 | 1308 | RentFacilityCostsEvent2 |
| Other Direct Expenses Event2 | 3562 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 29229 | GrossReceiptsTotal |
| Charitable Contributions Total | 24052 | CharitableContributionsTotal |
| Gross Revenue Total Events | 5177 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 482 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 5833 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 7497 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 13812 | DirectExpenseSummaryEvents |
| Net Income Summary | -8635 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (5 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| SCHOLARSHIPS < $500 | 21 | 8900 |
| SCHOLARSHIPS $501 - $1,000 | 34 | 28050 |
| SCHOLARSHIPS $1,001 - $2,500 | 25 | 46896 |
| SCHOLARSHIPS $2,501 - $5,000 | 8 | 27905 |
| SCHOLARSHIPS $5,001 - $12,250 | 5 | 37500 |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | PART I, LINE 2: | SCHEDULE I, PART I, LINE 2: APPLICANTS ARE REVIEWED BY COMMITTEE. |
| SCHOLARSHIPS ARE BASED ON: 1) CRITERIA STIPULATED BY SPECIFIC DONORS, 2) FINANCIAL NEED, 3) ACADEMIC PERFORMANCE, 4) PARTICIPATION IN THE UNIVERSITY COMMUNITY, 5) OTHER (I.E. FAMILY SITUATION). |
Schedule M IRS990ScheduleM
Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | LANDSCAPE MATERIALS | 2 | 23250 | FMV |
| X | GAS GIFT CARDS | 1 | 1000 | FMV |
| X | GENERAL SUPPLIES | 3 | 905 | FMV |
| X | DATA ANALYSIS | 1 | 2800 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | FOUNDATION HAS CFO AND CONTROLLER REVIEW RETURN. BOARD IS PROVIDED A COPY BEFORE FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | FOUNDATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY EACH MEMBER OF THE GOVERNING BOARD ON AN ANNUAL BASIS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | BOARD APPROVES SALARY OF CEO ANNUALLY. COMPENSATION IS PAID THROUGH RELATED ORGANIZATION, SIMPSON UNIVERSITY. COMPENSATION SURVEYS ARE USED TO AID IN DECISION. | |
| FORM 990, PART VI, SECTION C, LINE 18 | FOUNDATION WILL PROVIDE COPY TO ANY INDIVIDUAL WHO REQUESTS INFORMATION. | |
| FORM 990, PART VI, SECTION C, LINE 19 | FOUNDATION WILL PROVIDE COPY TO ANY INDIVIDUAL WHO REQUESTS INFORMATION. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -85,636. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| THE BOARD REVIEWS AND APPROVES THE FINANCIAL STATEMENTS BEFORE BEING FINALIZED AND ISSUED. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMPSON UNIVERSITY | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 COLLEGE VIEW DRIVE | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96003 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941339635 | EIN |
| Primary Activities | LIBERAL ARTS COLLEGE AND GRADUATE SCHOOL | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(C)3 | ExemptCodeSection |
| Public Charity Status | PUBLIC SUPPORT | PublicCharityStatus |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| SIMPSON UNIVERSITY | |
| E | 4415003 |
| SIMPSON UNIVERSITY | |
| B | 365890 |
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